Notary Fees, Taxes and Agent Commissions: The Real Cost of Buying in Italy

By Arch. Fabio Costanzo, Studio 4e · Updated: March 2026

Foreign buyers consistently underestimate total acquisition costs in Italy. On a €250,000 property in Sicily, the costs on top of the purchase price typically add €13,000–19,000 depending on whether you qualify for the primary residence rate. Here is the complete breakdown.

Registration tax: the biggest variable in your purchase costs

The most important tax on a property purchase in Italy is the imposta di registro (registration tax), calculated on the cadastral value — not the purchase price. Two main rates apply:

• Prima casa (primary residence) rate: 2% on cadastral value. To qualify: you must not own another primary residence in Italy AND must transfer your residence to the property's municipality within 18 months. For EU citizens this is straightforward; for non-EU citizens, a valid visa or residency permit is required
• Seconda casa (secondary/holiday home): 9% on cadastral value. This is the default for foreign buyers not intending to relocate to Italy

The cadastral value is typically 20–60% of market value in Sicilian properties. On a €250,000 property with cadastral value of €80,000: prima casa tax = €1,600; seconda casa tax = €7,200. Minimum tax in any case is €1,000.

Notary fees: what you actually pay

The notaio's fee covers drafting the deed (rogito), legal title verification and deed registration. For a Sicilian property purchase in 2026, realistic notary fees range from €2,000 to €4,500 depending on:

• Property value (fees scale with value)
• Complexity of the deal (mortgage, power of attorney for non-residents, multiple parties)
• Number of searches the notary must commission

Notary fees are subject to 22% VAT and a ~2% CASSA contribution. A quoted fee of €2,500 net becomes approximately €3,075 all-in. Always ask whether fees are al lordo (inclusive) or al netto (exclusive) of VAT.

Estate agent commission (mediazione)

Italian law allows agents to charge both buyer and seller. The buyer's commission in Sicily typically ranges from 3% to 4% of the purchase price (plus 22% VAT). On a €250,000 purchase at 3%: €7,500 + VAT = €9,150. Important: the commission is due from the moment a binding compromesso is signed — even if the deal later falls through for reasons other than a documented due diligence clause.

Summary: acquisition costs on a €250,000 property in Sicily

Not included above: technical due diligence (€1,500–3,000 recommended), Italian avvocato to review the compromesso (€500–1,500), mortgage costs if applicable, or translation costs for non-Italian speakers.

The payment timeline: when you pay what

1. Offer accepted: agent commission typically becomes due
2. Compromesso (preliminary contract): deposit (caparra confirmatoria) of 10–30% of price. If seller withdraws, deposit is returned doubled; if buyer withdraws, deposit is forfeited
3. Rogito (final deed): balance of purchase price, all taxes, notary fee — all due at completion

VAT vs registration tax: when VAT applies instead

If you are buying a new-build property from a VAT-registered developer (not from a private seller), VAT applies instead of registration tax: 4% for primary residence, 10% for secondary residences, 22% for luxury properties (A/1, A/8, A/9 cadastral categories). On a €250,000 new-build at 10% VAT: €25,000 in VAT alone. This is significantly higher than the registration tax on equivalent second-hand properties — an important factor in the new-build vs. resale decision.